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409A valuation

83(b) election

Accrued Interest

Acquihire

Acquisition

Activity-Based Budgeting (ABB)

Adjusted Gross Income (AGI)

Allocation

Alternative Financing

Amortization

Angel Investor

Annual Contract Value (ACV)

Annual Percentage Yield (APY)

Annual Recurring Revenue (ARR)

Anti-dilution clause

Asset

Asset Turnover Ratio

Audit

Average Revenue Per User (ARPU)

B Corporation

Balance sheet

Bank reconciliation

Basis Point

Billings

Board Director

Bookings

Bootstrapping

Bottom line

Break-even points (BEPs)

Bridge loan

Budget forecasting

Budget variance analysis

Burn Multiple

Burn Rate

Business expenses

Buy now pay later

C Corporation (C Corp)

CFO

COO

CPA (Certified Public Accountant)

California Sales Tax Exemption

California Statement of Information

Cap Table

Capital

Capital Asset Pricing Model (CAPM)

Capital Cycle

Capital Employed

Capital Expenditures (CapEx)

Capital Gains

Carry or Carried Interest

Cash Conversion Cycle (CCC)

Cash accounting

Cash burn

Cash burn rate

Cash disbursement

Cash flow from operating activities

Cash management

Cash out date

Cash projection model

Cash zero date

Chart of accounts

Chief executive officer (CEO)

Chief financial officer (CFO)

Chief operating officer (COO)

Churn

Cliff vesting

Cloud accounting

Cohort Analysis

Common stock

Competitive Analysis

Compound Annual Growth Rate (CAGR)

Compounded monthly growth rate (CMGR)

Contra revenue

Contraction

Contribution Margin

Cost Per Click (CPC)

Cost of Debt

Cost of Goods Sold (COGS)

Cram-down round

Credit risk

Cross-Selling

Crowdfunding

Current Assets

Current Ratio

Customer Acquisition Cost

Data Room

Days Sales Outstanding (DSO)

Debt Ratio

Debt Service Coverage Ratio

Debt capital

Debt-to-Income (DTI) Ratio

Debt-to-equity ratio

Deferred Revenue

Delaware Annual Report

Delaware C corporation

Delaware Franchise Tax

Depreciation

Digital wallet

Dilution

Discounted cash flow

Dividend

Dividend Yield

Doing Business As (DBA)

Dollar-Based Net Expansion Rate (DBNER)

Double-Trigger Acceleration

Down round

Due diligence

EBITDA

Earnings Before Interest and Taxes (EBIT)

Earnings Before Taxes (EBT)

Earnings before interest and taxes

Earnings before interest taxes depreciation and amortization

Earnings per Share (EPS)

Economic Order Quantity (EOQ)

Enterprise Value (EV)

Entrepreneur in Residence (EIR)

Equity

Equity capital

Estimated tax payments

Exit strategy

Expansion

Expense reimbursement policy

Expenses

FASB

FATCA (Foreign Account Tax Compliance Act)

Factor rate

Fair Market Value (FMV)

Finance as a Service (FaaS)

Financial accounting

Financial controller

Financial forecasts

Financial operations

Financial projections

Financial reporting

Financial statements

Fiscal year

Fixed Asset

Forecasts

Form 1099

Form 1120

Form 3921

Form 5471

Form 5472

Form 6765

Form D

Form S-1

Form SS-4

Founder

Fractional CFO

Free Cash Flow (FCF)

Full-Time Employee (FTE)

Fundraising

GAAP (Generally Accepted Accounting Principles)

General ledger

Go-to-Market (GTM)

Goodwill

Gross Income

Gross Margin

Gross Merchandise Value (GMV)

Gross Profit

Gross Profit Margin

Gross Retention

Gross burn rate

Incentive stock options (ISO)

Income statement

Incubator

Independent contractor

Initial public offering (IPO)

Interest

Interest Coverage Ratio (ICR)

Interest Rates

Inventory Turnover

Investment memo

Investments

Invoice

Invoice factoring

Invoice reconciliation

Key Performance Indicator (KPI)

Last Twelve Months (LTM)

Lead investor

Lifetime Value (LTV) Ratio

Lifetime value (LTV)

Limited Liability Company (LLC)

Liquidity

Local tax

Lock-Up Period

Magic Number

Managerial accounting

Marginal Cost

Marginal Revenue

Market Sizing Analysis

Market cap

Markup

Material adverse change (MAC)

Material procurement

Mergers and acquisitions (M&A)

Mezzanine financing

Microlending

Minimum Viable Product (MVP)

Month Over Month (MoM)

Monthly Recurring Revenue (MRR)

Negative pledge on IP

Net Dollar Retention (NDR)

Net Income

Net Operating Income (NOI)

Net Promoter Score (NPS)

Net Worth

Net expansion

Net present value

Non dilutive funding

Non liquid asset

Non-qualified stock option (NQSO)

North Star Metric

Objectives and key results (OKR)

Officers

Operating Leverage

Operating Margin

Operating budget

Operating cash flow

Operating income

Option Pool

Outsourced CFO

Outsourced Controller

Outsourced bookkeeping

Overhead

P&L management

PEO (Professional Employer Organization)

Partnership

Pay to play

Payables financing

Payback Period

Payout Ratio

Payroll System

Payroll tax

Petty cash

Pitch Deck

Positive pay

Pre-Money Valuation

Present Value

Primary shares

Private Equity (P/E) Ratio

Private equity

Pro Rata

Procure to pay

Product Velocity

Profit

Profit and loss report

Programmatic funding

Qualified Small Business Stock (QSBS)

Quick Ratio

Ramp Time

Refund accounting

Repeat Customer Rate

Research and development (R&D) tax credit

Retained Earnings

Retention

Return on Assets (ROA)

Return on Capital Employed (ROCE)

Return on Equity (ROE)

Return on Invested Capital (ROIC)

Return on Revenue (RoR)

Return on Sales (ROS)

Return on investment

Revenue

Revenue Recognition

Right of First Refusal (ROFR)

Roll-Up Vehicle (RUV)

Rolling budget

Run rate

Runway

S Corporation (S Corp)

SaaS (software as a service)

SaaS churn

Sales Pipeline

Sales and Marketing Efficiency

Sales tax

Secondary shares

Section 382

Seed funding

Seed round

Series B

Series C

Serviceable Available Market (SAM)

Serviceable Obtainable Market (SOM)

Shareholder's Equity

Simple Agreement for Future Equity (SAFE)

Single-entry bookkeeping

Single-trigger acceleration

Solvency Ratio

Special Purpose Vehicle (SPV)

Startup bootstrapping

State tax

Strategic finance

Target company

Tax credit

Tax deduction

Tax nexus

Taxable income

Taxes

Term sheet

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